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9-1-1 emergency communication tax
What's new The 2014 9-1-1 emergency communication tax returns are now available online! The forms are easy to complete and will calculate your totals.

Additional payment option now availableYou may now pay 9-1-1 emergency communication tax using your credit or debit card.
Learn more about electronic payment options.


Who must pay this tax? Any corporation, individual, or group of individuals who provide telecommunications access to the 9-1-1 Emergency Reporting System shall collect this tax from each customer and pay the tax. This applies to cellular service companies, radio common carriers, and any other wired or wireless services. Telecommunication access providers collect this tax from their Oregon subscribers through monthly billings. Providers are required to file a return and pay the tax quarterly to the Oregon Department of Revenue. Do you think one of your subscribers may be exempt?
 
Registration is required Anyone who provides telecommunications access to the 9-1-1 Emergency Reporting System in Oregon must register with the Oregon Department of Revenue. 

 
Tax The tax is 75 cents per access, per month. This tax is imposed on each paying retail subscriber who has access to the 9-1-1 system. Telecommunication access providers collect this tax from their subscribers in Oregon through monthly billings. The providers are required to file a return and pay the tax due to the Oregon Department of Revenue.
 
 
Disposition of tax The money received by the Department of Revenue is paid to the State Treasurer and is credited to the Emergency Communications Account. All money is then appropriated to the Office of Emergency Management (OEM). OEM distributes funds to cities and counties on a per capita basis.
 
 
What is the applicable law? 150-401.000, 150-401.794, Oregon Administrative Rules (OAR)
Chapter 403, Oregon Revised Statutes (ORS)
 

Returns and payments Each telecommunications provider is required to file a return and pay the tax quarterly. You must file a zero return even if there was no tax collected for the reporting period. The tax return and payment are due on or before the last day of the month following the end of each calendar quarter (i.e., April 30, July 31, October 31, and January 31).
 

Penalty and interest If a provider fails to file a return or pay the amount due by the due date, a penalty of 5 percent of the amount due will be charged. If a return is not filed within one month of the due date, an additional penalty of 20 percent will be charged.
 
Interest will be added to any unpaid amount, calculated from the time the tax becomes due. Interest will be accrued at the rate established under Oregon law for each month or fraction of a month. ORS 305.220
 

History of this tax In 1981, the Oregon State Legislature passed a law requiring Oregon's public and private safety agencies to establish, or participate in, a 9-1-1 Emergency Communications System. This law also imposed a telephone tax beginning January 1, 1982. The law was designated to fund the establishment or improvement of local 9-1-1 systems. In 1995, the basis for assessing the tax changed from a percentage paid by exchange access subscribers to a flat rate of $0.75 per month, per line. Each line capable of accessing the 9-1-1 system is taxed. For cellular, wireless, or other radio common carriers, the tax is assessed on each device. This law sunsets in December 2013.